Uruguay extends application of reduced VAT rate for tourism sector through 30 April 2026

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EY Global

Multidisciplinary professional services organization

05 May 2025
Subject Tax Alerts
Categories VAT, GST and Sales Tax
Jurisdictions Uruguay
  • The Ministry of Economy and Finance has once again extended the value-added tax (VAT) reduction for tourism-related services.
  • This one-year extension is valid through 30 April 2026, for payments made via electronic methods.

Through Decree No. 93/025 The Ministry of Economy and Finance has extended the 9% value-added tax (VAT) reduction for certain tourism activities, effective 28 April 2025, provided that payment are made via credit card, debit card or e-money payment instrument. This initiative aims to support the tourism sector by providing financial incentives for transactions made through electronic payment methods. In 2024, the Ministry provided a similar extension, valid through 30 April 2025. (For background, see EY Global Tax Alert, Uruguay extends application of reduced VAT rate for tourism sector until 30 April 2025 , dated 27 September 2024.)

The following activities are subject to the reduced VAT rate:

  • Gastronomic services provided by restaurants, bars, canteens, cafeterias and similar establishments
  • Catering services for parties and events
  • Services for parties and events not included in the above
  • Car rental services without a driver
  • Mediation services in the rental of real estate for tourism purposes

Decree No. 93/025 was published in Official Gazette on 28 April 2025. It can be accessed here (only in Spanish).

For additional information concerning this Alert, please contact:

EY Uruguay, Montevideo

  • Rodrigo Barrios 
  • María Inés Eibe 
  • Piero de los Santos
  • Lucia Giagnacovo
  • Luciano López 

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

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